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Town of Seneca Falls - Procurement (2018M-143)
… complete report - pdf] Audit Objective Determine if goods and services were procured in accordance with the Town’s procurement policy and applicable statutes. Key Findings Town officials may not … officials should: Consider revising the procurement policy and procedures to specify documentation requirements, and …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Kent Fire District No. 1 - Financial Operations (2019M-37)
Determine whether the Board effectively managed the Districts financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37State Agencies Bulletin No. 2054
… the 2019-2020 and 2020-2021 Firearms Training and Safety Incentive Program Payments. Note : The 2021-2022 Firearms Training and Safety Incentive Program Payment will be addressed in a … program designed to promote firearms proficiency and safety. This program shall be developed and implemented by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2054-2019-2020-and-2020-2021-public-employees-federation-pef-firearmsAlternative and Out-of-Service Death Benefits – State University Police Plan
… Alternative Death Benefit If you die while in service after having become eligible to retire, an …
https://www.osc.ny.gov/retirement/publications/1823/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – En-Con Police Officers Plan
… Alternative Death Benefit If you die while in service after having become eligible to retire, an alternative death … service, have not retired and you die more than one year after leaving public employment, 50 percent of the death …
https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefitsWalton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… safeguarded. The Board-required audit of the Treasurer’s books was deficient. Key Recommendations The Board should … Board should ensure an adequate audit of the Treasurer’s books is performed, in compliance with Company bylaws. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Elba Central School District - Financial Management (2018M-96)
… use all of the appropriated fund balance. Taxpayers might have realized $570,000 in cumulative tax savings had the … in 2013-14 and if the Board had used overfunded reserves to pay $860,000 of related expenditures rather than … based on historical or other known trends. Review reserves to determine whether they are necessary and reasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Multiple Dwelling Property Inspections (2018-MS-1)
… Audit Objective Determine if municipalities are utilizing resources to perform FSPM inspections of residential … 59 percent of the PM inspections and 51 percent of the FS inspections were not performed. White Plains, Schenectady …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… of approximately 374.500 within an 812 square-mile area and is governed by a 21-member Board of Legislators. The … measures. Ensure that audited claims are accurate and supported. … County Department of Social Services Contract Monitoring and Payments 2014M80 …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Little Flower Union Free School District – Tuition (2015M-233)
… period July 1, 2014 through June 30, 2015. Background The Little Flower Union Free School District is a special act … Little Flower Union Free School District Tuition 2015M233 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Town of Esperance – Fund Balance (2016M-405)
… our audit was to evaluate the Town’s financial management for the period January 1, 2015 through September 26, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $567,000. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… Central School District (District) officials applied for all applicable transportation State aid (transportation aid) for new bus acquisitions. Key Findings District officials did not accurately apply for all applicable transportation aid and was at risk of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidHarrisville Central School District – Claims Audit (2016M-215)
… The Harrisville Central School District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Village of Schaghticoke – Board Oversight (2023M-78)
… Board cannot be sure it has accurate financial information to make decisions and gauge the Village’s financial … did not: Establish controls or other oversight procedures to compensate for the Clerk-Treasurer performing all … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Mechanicville Housing Authority – Tenant Rents (2015M-246)
… 1, 2013 through July 31, 2015. Background The Mechancville Housing Authority is located in the City of Mechanicville, … which was established in 1951 according to State Public Housing Law, is governed by a seven-member Board of … Mechanicville Housing Authority Tenant Rents 2015M246 …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Ogdensburg City School District – Medicaid Reimbursements (2022M-52)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not submitted and reimbursed for 1,365 eligible Medicaid services provided totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Ellenville Central School District – Network User Accounts (2022M-18)
… any unnecessary user accounts. District officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Peekskill City School District - Network User Accounts (2021M-195)
… not adequately manage and monitor network user accounts. In addition to sensitive information technology (IT) control … network user accounts, one of which was last logged on in January 2012. Ensured all users using IT resources …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019m